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2004 (3) TMI 325 - AT - Income Tax
Extract:
.......ng order under section 143(3) to estimate capital gain under the provisions of section 47A. He was also justified in levying interest under section 234B. 24. In the result, we allow Revenue s appeal in ITA 5639/Bom./95 while the assessee s appeal in ITA 5351/Bom./95 is only partly allowed. The assessee s appeal in ITA No. 4241/Mum./97 is dismissed.